Taxation of Long-term Contracts: Little Pigs, the IRS, and the …

Comm’r case) concluded that the issue was a factual dispute over the “subject of the contract,” as the government itself had told the Tax Court. Since the Tax Court made a specific factual determination that the subject of the contract embraced the entire development, the court applied the clearly erroneous standard, and it readily …

Donald C. Alexander Writing Competition

The Section on Taxation has named this annual competition—the Donald C. Alexander Tax Law Writing Competition—in honor of former IRS Commissioner Don Alexander, who passed away in 2009. Throughout his career, Mr. Alexander was both a widely admired role model and an advocate for writing skills and style in tax law.

Laura Bingham – Temple iLIT

Laura Bingham, J.D., M.A., directs the Institute for Law, Innovation & Technology, based at Temple Law School. Working with faculty from across the law school and Temple University, she designs and executes the strategic direction, associated curriculum, research, and programming of the center. Laura is a globally recognized expert on …

[PDF] DUCATION – law.temple.edu

The Origins of Birthright Citizenship, BOSTON REVIEW, Nov. 9, 2018 (reviewing Martha S. Jones, Birthright Citizens: A History of Race and Rights in Antebellum America (Cambridge 2018)) Specter of a White Minority, LOS ANGELES REVIEW OF BOOKS, Sept. 3, 2018 Book Review, 104 JOURNAL OF AMERICAN HISTORY 179 (2017) (reviewing Nicholas Guyatt, Bind Us Apart: How

Hostile Work Environment Claims in Today’s Workplace

Courts recognize a discrimination claim founded upon a hostile work environment when the harassment so infects a workplace that it alters the terms or conditions of the plaintiff’s employment. In order to establish a legally viable claim for a hostile work environment, also referred to as harassment, a plaintiff must show the following elements:

When Experts Rely on Experts – Voices at Temple

When Experts Rely on Experts. Experts get asked about what other experts – not in court, not offering testimony – did or concluded. Illustrative is the following exchange, one examined and ruled upon by the New Jersey Superior Court this year: Q: And, Doctor, from your own review of the [CT] scan, you saw the bulge at L4-5.

Professor Harwell Wells, Temple Law School

Office: Klein Hall, 704. 1719 North Broad Street. Philadelphia, PA 19122. Phone: Email: harwell.wells@temple.edu. Download Photo. Download CV. Download vCard. Professor Harwell Wells writes extensively in the areas of corporations and legal history, and regularly teaches classes in business organizations, professional responsibility, and property.

Paul R. Gugliuzza – Temple Law

Professor Paul Gugliuzza is an award-winning scholar and teacher in the fields of civil procedure, federal courts, and intellectual property law, focusing in particular on patent litigation. He has published articles in numerous leading law reviews, including the Duke Law Journal, Georgetown Law Journal, Minnesota Law Review, Texas Law Review …

Broker-Dealer Recordkeeping Requirements – The Temple 10-Q

Below, we focus on the touchstone of the recordkeeping rules, which is found in Section 17(a) of the Securities Exchange Act of 1934, as amended, (“the Exchange Act”), 15 U.S.C. § 78q(a) – and its corresponding regulations, 17 C.F.R. § 24017a, et. seq. (“Rule 17a”). Among these regulations, Rules 17a-3 and 17a-4 stand out as …